Gujarat High Court Civil Manual (subordinate court practice), 1960
Under Article 35, Civil Accounts Code, Vol. I, every Court having the power to fine is required to transmit to the Accountant General through the Treasury Officer a monthly return of all fines realized and of all remittances of fines to the Treasury. The submission of the fine-statements to the Audit Office and the checks exercised there over the receipts and refunds of fines as laid down in Article 35 of the Civil Accounts Code, and also (i) to Article 409, Audit Code, will be discontinued. A monthly comparison in detail should therefore be made in future by an officer of the Court of the fine realizations with the actual credits into the Treasury. For this purpose the Treasury Officer will return the Fine statements duly verified to the Court through the usual official channel, instead of forwarding them to the Audit Office. The above procedure will be applicable in the case of Civil, Criminal and Revenue Court fines.